Central African Republic Capital Gains Tax Guide 2026
The Central African Republic imposes capital gains tax on gains from property and share disposals. Property gains are taxed at 15%, while gains from share disposals are taxed at 10%. CAR taxes residents on worldwide capital gains. The principal residence exemption applies under certain conditions. The Direction Générale des Impôts (DGI) administers CGT.
Overview — CGT in CAR
Capital gains tax in CAR is governed by the General Tax Code. A chargeable gain arises when a person disposes of a capital asset for consideration exceeding the allowable cost. Disposal includes sale, exchange, and gift. Residents are taxed on worldwide capital gains; non-residents are taxed only on gains from CAR assets.
CGT on Property — 15%
Gains from the disposal of real property (land and buildings) are subject to CGT at 15%. The gain is calculated as the selling price minus acquisition cost, incidental costs, and improvement expenditure. The principal private residence may be exempt if occupied as the main residence for a minimum period.
CGT on Securities & Shares — 10%
Gains from the disposal of shares and other financial instruments are subject to CGT at 10%. This covers shares in both listed and unlisted companies. Losses on share disposals may be offset against gains on other assets in the same category.
Business Asset Disposals
For companies, capital gains on the disposal of fixed assets are subject to CGT at 15% (property) or 10% (shares). Rollover relief may be available when proceeds are reinvested in replacement assets within a specified period.
FAQs
How do I calculate my chargeable gain?
The chargeable gain is the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure). Example: Buy land for XAF 50,000,000, sell for XAF 80,000,000, costs XAF 3,000,000. Gain = 80,000,000 − 50,000,000 − 3,000,000 = XAF 27,000,000. CGT at 15% = XAF 4,050,000.
Can I offset capital losses against capital gains?
Yes, capital losses may be offset against capital gains in the same year. Unrelieved losses may be carried forward.
What assets are exempt from CGT?
Principal residence (subject to conditions), personal motor vehicles, assets transferred on death, and gains below certain thresholds.
Disclaimer
This guide provides general information about Central African Republic tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified CAR tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.